Scale or Reason? A Compute-Equivalent Analysis of Reasoning Distillation

Distilling the capabilities from a large reasoning model (LRM) to a smaller student model often involves training on substantial amounts of reasoning data. However, knowledge distillation (KD) over lengthy sequences with prompt (P), chain-of-thought (CoT), and answer (A) sections makes the process computationally expensive. In this work, we investigate how the allocation of supervision across different sections (P, CoT, A) affects student performance. Our analysis shows that selective KD over only the CoT tokens can be effective when the prompt and answer information is encompassed by it. Building on this insight, we establish a truncation protocol to quantify computation-quality tradeoffs as a function of sequence length. We observe that beyond a specific length, longer training sequences provide marginal returns for downstream performance but require substantially higher memory and FLOPs. To this end, training on only the first $50\%$ of tokens of every training sequence can retain, on average, $\approx91\%$ of full-sequence performance on math benchmarks while reducing training time, memory usage, and FLOPs by about $50\%$ each. Codes are available at https://github.com/weiruichen01/distilling-the-essence.

Recent advances in large reasoning models (LRMs) have shown strong performance on complex problems through long chain-of-thought (Long CoT) reasoning. However, distilling such trajectories into smaller student models remains challenging: direct Long CoT supervision often provides limited gains and can be less effective than concise Short CoT rationales. In this work, we investigate this phenomenon from a gradient-centric perspective. Our analysis shows that Long CoT induces larger gradient magnitudes and more concentrated update directions than Short CoT, with this effect becoming more pronounced as student model capacity increases. These findings suggest that effective Long CoT distillation requires balancing the reasoning information density of reasoning trajectories with their distributional alignment to the student model. Motivated by this insight, we propose \textbf{M}odel \textbf{I}nterporlation \textbf{Distillation} (\textbf{MI-Distillation}), a framework that constructs a continuous Instruct-Reasoning data spectrum through model interpolation. To select suitable trajectories from this spectrum, we further introduce \textbf{Seq}uential \textbf{L}earnable \textbf{S}urprisal \textbf{S}core (\textbf{SeqLSS}), which favors reasoning paths that are both informative and learnable for the student. Extensive experiments on reasoning benchmarks show that MI-Distillation consistently improves small model CoT distillation over strong Long CoT baselines.

When distilling reasoning from large language models (LLMs) into smaller ones, teacher rationales for similar problems often vary wildly in structure and strategy. Like a chef who makes the same dish differently each time, this inconsistency burdens the student with noisy supervision that is hard to internalize. We propose Distillation through Reasoning Path Compression (D-RPC), which constrains the teacher to follow a compact, dynamically maintained bank of reusable high-level reasoning paths. For each training question, D-RPC retrieves the most relevant path and conditions the teacher to follow it, producing rationales that are consistent across similar problems yet diverse enough to cover different problem types. A PAC-Bayes analysis formalizes the resulting trade-off between bank size and coverage: smaller banks reduce supervision entropy but risk coverage gaps, and the generalization bound identifies an optimal intermediate size confirmed by our ablations. Across five math and commonsense reasoning benchmarks with two student models, D-RPC consistently outperforms chain-of-thought distillation, freeform rationale generation, direct distillation, and structured-supervision baselines, while using fewer tokens than template-heavy alternatives.